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Overview

4.0 Credits
ONLINE

We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We will then switch to the audit side of the house to examine the impact of the 2024 Compliance Supplement on Single Audits and the changes to the Uniform Guidance. We close with a look at common deficiencies found in Single Audits. 

Objectives

  • Recall the impact of GASB 100 and 101 on financial reporting for governments
  • Recall the impact of GASB standards effective in 2024
  • Describe the changes to Chapter 5 of Yellow Book
  • Identify changes to Single Audits as a result of the 2024 Compliance Supplement
  • Recognize the changes to Uniform Guidance

Major Topics

 

Designed For

 

Prerequisite

Prior experience with governmental financial reporting and auditing

Advanced Preparation

None
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